Attitudes, Incentives and Tax Compliance

Our study examines whether combining experimental economics and economics psychology techniques can provide a better understanding of individuals’ tax compliance decisions in the laboratory. We find that considering individuals’ attitudinal, personality and intention measures in addition to economic based variables provides a richer understanding of individuals’ actual tax compliance decisions in the laboratory in the face of monetary incentives. We also find that hypothetical and actual compliance decisions in the laboratory are significantly different from each other. Specifically, we find that actual (hypothetical) compliance decisions are significantly influenced by their moral reasoning (anti-establishment) views. Finally, we find that individuals’ actual compliance decisions in the laboratory correlate more significantly with their admission of prior evasion than either their hypothetical compliance decisions or their responses to case scenarios. The latter result, coupled with the lack of appropriate field data on tax compliance, indicates that actual compliance decisions in the laboratory in the face of monetary incentives and with the use of tax terms in the instructions may be an ideal method of obtaining data on individuals’ tax compliance.

Laparoscopic appendectomy in the pediatric age group: comparative study between LigaSure and monopolar diathermy

Background Various techniques such as endoloops, endoscopic linear cutting staplers, electrothermal vesselsealing system (LigaSure), Harmonic scalpel, clips, and bipolar coagulation have been used for the division of the mesoappendix during laparoscopic appendectomy. This study was conducted to evaluate the potential benefits and limitation of LigaSure and electrocautery in laparoscopic appendectomy (LA).Patients and methods Forty patients with clinical diagnosis of acute appendicitis admitted to the Pediatric Surgery Unit at the Alexandria University Children’s Hospital between September 2008 and September 2010 were included in this study. The patients were assigned to two groups according to the mesoappendix dissection device: LigaSure and monopolar diathermy (MD) groups. The primary outcome measures (operating time, conversion rate, length of hospital stay, bleeding during dissection, port site infection, and readmissions) were compared.Results LA was performed in 40 patients with acute appendicitis. Twenty cases were in the LigaSure group and 20 cases were in the MD group. The mean operative times were 33.05 min and 43.80 min in the LigaSure and MD groups, respectively. Bleeding during appendicular dissection as roughly estimated by the mean number of needed irrigations were 1.60 and 1.95 for the LigaSure and MD groups, respectively. No statistically significant differences regarding hospital stay, rate of infection, readmissions, or conversion to open appendectomy were found, whereas significant differences were observed in operative time and bleeding.Conclusion The use of LigaSure for dissection of the mesoappendix shortens the operative time, and significantly decreases bleeding during LA. We believe that LigaSure is a safe and useful tool for mesoappendix dissection during LAKeywords: children, laparoscopic appendectomy, LigaSure, monopolar diatherm

Green Corrosion Inhibitors, Past, Present, and Future

Green corrosion inhibitors are of interest because there has been an increase in environmental awareness and a change in regulations that restrict regular corrosion inhibitors due to their toxicity. Natural products are a good source of green corrosion inhibitors, where most of their extracts containing the necessary elements such as O, C, N, and S, which are active in organic compounds, assist in adsorption of these compounds on metals or alloys to form a film that protects the surface and hinders corrosion. Numerous natural products and their application in different processes, especially in steel reinforcement embedded in concrete, are discussed. Development of green chemistry and green chemical technologies offers novel synthetic methods for ionic liquids, which are considered as new corrosion green inhibitors, and their mechanism of adsorption, how these green inhibitors act in different media, and their protective role for different metals and alloys are discussed. Finally, industrial applications of vapor-phase inhibitors and their mechanisms are presented

On differences between fractional and integer order differential equations for dynamical games

We argue that fractional order (FO) differential equations are more suitable to model complex adaptive systems (CAS). Hence they are applied in replicator equations for non-cooperative game. Rock-Scissors-Paper game is discussed. It is known that its integer order model does not have a stable equilibrium. Its fractional order model is shown to have a locally asymptotically stable internal solution. A FO asymmetric game is shown to have a locally asymptotically stable internal solution. This is not the case for its integer order counterpart.Comment: 4 page

Associated Matrix Polynomials with the Second Kind Chebyshev Matrix Polynomials

This paper deals with the study of the associated Chebyshev matrix polynomials. Associated matrix polynomials with the Chebyshev matrix polynomials are defined here. Some properties of the associated Chebyshev matrix polynomials are obtained here. Further, we prove that the associated Chebyshev matrix polynomials satisfy a matrix differential equation of the second order

On Hermite-Hermite matrix polynomials

summary:In this paper the definition of Hermite-Hermite matrix polynomials is introduced starting from the Hermite matrix polynomials. An explicit representation, a matrix recurrence relation for the Hermite-Hermite matrix polynomials are given and differential equations satisfied by them is presented. A new expansion of the matrix exponential for a wide class of matrices in terms of Hermite-Hermite matrix polynomials is proposed